Ubhaya Padangushthasana (Both Big Toe Posture)

You can enter this posture via the transition posture of holding the big toes and rolling on to your back with the feet over the head and then inhaling rolling up into the posture. Or you can simply lift the feet off the floor from a sitting position.

Lengthen through your body and the legs. Lift the chest up. Feet are together and the arms are straight.